Romania - VAT Submission Guide | Vat Submission Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT submission guides / Romania - VAT submission guide

Romania - VAT submission guide

Updated by Florentina Susnea, PKF Finconta SRL

How are VAT returns submitted to the tax authorities?	VAT returns must be submitted to the tax authorities in Romania in an electronic format using a digital certificate, via the National Agency for Fiscal Administration's web portal: https://decl.anaf.mfinante.gov.ro/my.policy

Can a business submit paper VAT returns?	No, paper VAT returns cannot be submitted in Romania.

Can an agent submit a VAT return on behalf of the business?	Yes. A VAT return may be signed electronically and sent by another person if they are an authorised person empowered in the name and on behalf of the company.

How many boxes/data fields are there on the VAT return?	There are 46 boxes on the VAT return in Romania and six information fields for specific transactions made during the month.

What does each VAT return box/data field mean?	Box 1 – Exempt intra-EU deliveries of goods. Box 2 – Regularisations on exempted intra-EU supplies. Box 3 – Deliveries of goods or services for which